Facts
On 24 March 2014, the Federal Customs Administration (FCA) granted A. AG seven authorizations for active inward processing. The customs debtor exported domestically processed goods from the customs territory between 7 April 2014 and 23 June 2014. In its electronic export declarations, it referred to the active inward processing procedure and provided the correct authorization number, but erroneously used the clearance code 21 ("normal export customs procedure") instead of code 31 ("Active Outward Processing [Non-Collection Procedure]").
The customs debtor then applied for the correction of the export customs declarations. The Customs District Directorate Schaffhausen only partially accepted the appeal, as the 60-day appeal period for the exports from 7 April to 26 May 2014 had expired.
Considerations
The Federal Supreme Court decided that the formal defect, which lies in the incorrect coding, can be remedied by the customs debtor providing evidence that the processed goods were exported within the time limit. To this end, it must submit a reasoned request to the FCA within 60 days after the expiry of…